142
THE NEW ZEALAND GAZETTE.
[No. 2

have no monetary value other than as an authority for the agent
to receive payment, and they may be revoked at pleasure. No
general order shall be operative after a period of two years, when,
if desired, a fresh order may be given. No endorsement on or
addition to any form of order or other authority shall render such
form irrevocable or in any way alter its effect in substance.

Any “special” or “general” order given by a Maori must be
certified by a licensed interpreter that he has translated the con-
tents of the order, and that the Maori understands the same.

No order for the payment of the salary of a Government officer
to any person other than that officer shall be accepted by the
Treasury except in cases where the officer aforesaid is, on account
of absence from office or other cause, unable to receive the salary
himself. This will not apply to payment to a bank or similar
institution.

89. Payments may be made to persons authorized to receive
    moneys as attorney, executor, or administrator, on the production
    of the power of attorney, probate of the will, or letters of adminis-
    tration; and the paying officer shall note on the voucher that such
    instrument has been produced to him, and the date thereof; in
    case of a power of attorney he may require proof that it has not
    been revoked.

90. The mark of any payee unable to write, and the mark or
    signature of every Maori must be witnessed by a European other
    than the paying officer. The Paymaster-General, however, may
    exempt Maoris who can read and write English from the operation
    of this regulation and of the second paragraph of Regulation 88.

91. The bank shall return all cheques, when duly receipted,
    direct to the Treasury at the end of each accounting period.

92. In the event of any voucher being lost, payment may be
    made on another voucher certified and approved in the same
    manner as the original. If it is necessary to certify a duplicate
    account, the certifying officer shall explain on the back thereof the
    reason for the non-production of the original, and shall, after
    due inquiry, certify that the claim has not been paid. Such
    duplicate account shall have the words “Duplicate, see endorse-
    ment,” written across the face of it, and must bear the certificate
    of the Head of the Department responsible for the expenditure that
    no previous payment can be traced.

93. When any doubt or difficulty arises as to any receipt to be
    taken, or payment to be made, application must be made to the
    Paymaster-General, who, after taking the opinion of the Controller
    and Auditor-General thereon, will issue his instructions accord-
    ingly.

SALARIES, PENSIONS, AND FIXED ALLOWANCES.

94. Whenever any person is appointed to an office in the Public
    Service, or whenever the salary or allowance of any officer in the
    Public Service is altered, the Minister, or the Public Service Com-
    missioner, as the case may be, shall send to the Audit Office the
    authority in writing for such salary or alteration of salary or
    allowance, and the Audit Office shall record the amount named in
    such authority as the salary or allowance payable to such person
    on and after the date named therein until altered in like manner.
    In such cases the Audit Office shall not pass any voucher for pay-
    ment of salary or allowance unless the provisions of this regula-
    tion have been observed.

95. All vouchers for salaries, pensions, and fixed allowances
    shall be sent to the Permanent Head of his Department by the officer
    whose duty it is to prepare them—when payable monthly, during
    the first week of the month to which they relate; and when payable
    quarterly, during the first week of the last month of the quarter
    to which they relate. Vouchers for fees retained as salary must
    be sent in during the first week after the period to which they
    relate. (See Regulation 32.) Vouchers for pensions which are
    payable in advance may be forwarded to the head office at any
    time after the commencement of the period for which they are
    payable.

96. Salaries and pensions which are payable by cheques on
    different branches of the bank must be entered on separate vouchers
    for each branch. Payment of salaries and wages to all persons
    employed in the Government service shall, wherever possible, be
    made in cash.

The voucher must state the first and last day of the period of
service, and both must be included in the calculation.